LO.6 Delphinium Company owns two parcels of land (§ 1231 assets). One parcel can be DE C I S ION MAKING sold at a loss of $50,000, and the other parcel can be sold at a gain of $70,000. The company has no nonrecaptured § 1231 losses from prior years. The parcels could be sold at any time because potential purchasers are abundant. The company has a $25,000 shortterm capital loss carryover from a prior tax year and no capital assets that could be sold to generate long-term capital gains. What should Delphinium do based upon these facts?